Nondiscrimination rules and the distribution of fringe benefits

• 成果类型: Article; Proceedings Paper
• 署名作者: Carrington, WJ; McCue, K; Pierce, B
• 署名单位: United States Department of Labor
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/338672
• 发表日期: 2002
• 页码: S5-S33
• 关键词: part-time workers

摘要

This article considers the impact of nondiscrimination (ND) rules in the federal tax code. Nondiscrimination rules limit within-firm inequality in the provision on nonwage benefits, but they place no corresponding limit on within-firm inequality in wages. Firms can skirt ND rules by moving workers with unusual benefits into part-time and seasonal positions because workers in such positions are excluded from some ND compliance calculations. We examine these issues empirically and find relationships consistent with the hypothesis that ND rules provide a binding constrain on within-firms benefits inequality.